California Revenue and Taxation Code

§ 12107

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 12107Div. 2 · Part 7 · Ch. 2 · Art. 2

Statute text

View on leginfo.ca.gov

Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.

Legislative history

Added by Stats. 1969, Ch. 736.